F 16.04.1.1 Gains or losses on non-trading financial assets mandatorily at fair value through profit or loss by instrument IFRS 18 variant · module IFRS18 · alternative to F 16.04.1 (IAS 1) · pairing from the index of Annex III (EBA Opinion 2026/07)
Track changes Off Compared with F 16.04.1 (IAS 1) inserted deleted
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Row 0005 Current period 0010 Operating 0020 Investing 0020 Equity instruments 0030 Debt securities 0040 Loans and advances 0090 GAINS OR (-) LOSSES ON NON-TRADING FINANCIAL ASSETS MANDATORILY AT FAIR VALUE THROUGH PROFIT AND LOSS, NET 0100 Of which: Gains and losses due to the reclassification of assets at amortised cost
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Section Annex V Part 2, 15.4 — Gains or losses on financial assets and liabilities held for trading and trading financial assets and trading financial liabilities by risk (16.4) Size 5 rows × 2 columns · 9 cells Release FINREP 4.4 validation 10 10 5 General definitions · Annex V Part 12 § §31 ‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §32 ‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex. 1 Other Annex V paragraphs5 § §186 · §201, §202 · §202i · §202ii 3 Other acts3 Showing references for nGAAP (IFRS-compatible).
General definitions · Annex V Part 12 § §31 ‘Debt securities’ are debt instruments held by the institution issued as securities that are not loans, as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. 1 §32 ‘Loans and advances’ are debt instruments held by the institutions that are not securities. That item includes loans as defined in the Table of Part 2 of Annex II to the ECB BSI Regulation (including demand deposits at credit institutions and central banks, irrespective of their classification as per the applicable accounting framework) as well as advances that cannot be classified as ‘loans’ defined in the Table of Part 2 of Annex II to the ECB BSI Regulation. ‘Advances that are not loans’ are further characterized in paragraph 85(g) of Part 2 of this Annex. 1 Other Annex V paragraphs5 § §186 · §201, §202 · §202i · §202ii 3 Other acts3 Showing references for nGAAP (BAD).
Other Annex V paragraphs5 § §186 · §201, §202 · §202i · §202ii 2 3 This template is checked by 3 rules : 1 within F 16.04.1.1, 2 tying it to other templates.
0 blocking (error) · 3 warning
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Sources: DPM 2.0 database of the release shown above (template, rules); Annex I of Reg. 2024/3117 (references, verbatim); EBA instructions 4.2 (Annex V). Counts and links are derived.